2024米国・個人所得税(US Individual Income Tax(1040))

税額計算:

(Tax Calculation)

税法規定による(per Tax Law)

2024 federal income tax brackets
(for taxes due in April 2025)
2024 Tax Brackets: Single Filer
Tax Rate If Taxable Income Is: The Tax Due Is:
10% Not over $11,600 10% of taxable income
12% Over $11,600 but not over $47,150 $1,160 plus 12% of the excess over $11,600
22% Over $47,150 but not over $100,525 $5,426 plus 22% of the excess over $47,150
24% Over $100,525 but not over $191,950 $17,168.50 plus 24% of the excess over $100,525
32% Over $191,950 but not over $243,725 $39,110.50 plus 32% of the excess over $191,950
35% Over $243,725 but not over $609,350 $55,678.50 plus 35% of the excess over $243,725
37% Over $609,350 $183,647.25 plus 37% of the excess over $609,350
2024 Tax Brackets: Married Filing Separately
Tax Rate If Taxable Income Is: The Tax Due Is:
10% Not over $11,600 10% of taxable income
12% Over $11,600 but not over $47,150 $1,160 plus 12% of the excess over $11,600
22% Over $47,150 but not over $100,525 $5,426 plus 22% of the excess over $47,150
24% Over $100,525 but not over $191,950 $17,168.50 plus 24% of the excess over $100,525
32% Over $191,950 but not over $243,725 $39,110.50 plus 32% of the excess over $191,950
35% Over $243,725 but not over $365,600 $55,678.50 plus 35% of the excess over $243,725
37% Over $365,600 $98,334.75 plus 37% of the excess over $365,600
2024 Tax Brackets: Married Filing Jointly
Tax Rate If Taxable Income Is: The Tax Due Is:
10% Not over $23,200 10% of taxable income
12% Over $23,200 but not over $94,300 $2,320 plus 12% of the excess over $23,200
22% Over $94,300 but not over $201,050 $10,852 plus 22% of the excess over $94,300
24% Over $201,050 but not over $383,900 $34,337 plus 24% of the excess over $201,050
32% Over $383,900 but not over $487,450 $78,221 plus 32% of the excess over $383,900
35% Over $487,450 but not over $731,200 $111,357 plus 35% of the excess over $487,450
37% Over $731,200 $196,669.50 plus 37% of the excess over $731,200
2024 Tax Brackets: Head of Household
Tax Rate If Taxable Income Is: The Tax Due Is:
10% Not over $16,550 10% of taxable income
12% Over $16,550 but not over $63,100 $1,655 plus 12% of the excess over $16,550
22% Over $63,100 but not over $100,500 $7,241 plus 22% of the excess over $63,100
24% Over $100,500 but not over $191,950 $15,469 plus 24% of the excess over $100,500
32% Over $191,950 but not over $243,700 $37,417 plus 32% of the excess over $191,950
35% Over $243,700 but not over $609,350 $53,977 plus 35% of the excess over $243,700
37% Over $609,350 $181,954.50 plus 37% of the excess over $609,350

Capital gains tax rate 2024
The rates apply to assets sold for a profit in 2024, which are reported on tax returns filed in 2025.
Long-term capital gains tax rate 2024
Fling status 0% 15% 20%
Single $0 to $44,625. $44,626 to $492,300. $492,301 or more.
Married filing jointly $0 to $44,625. $44,626 to $492,300. $492,301 or more.
Married filing separately $0 to $44,625. $44,626 to $492,300. $492,301 or more.
Head of household $0 to $44,625. $44,626 to $492,300. $492,301 or more.
Short-term capital gains are taxed as ordinary income according to federal income tax brackets.

How much is the standard deduction for 2024? (Returns normally filed in 2025)
Standard deduction amounts increased between $750 and $1,500 from 2023. Here are the amounts for 2024.
Married Filing Jointly and Surviving Spouses 29200 Increase of $1,500 from the 2023 amount
Single and Married Filing Separately $14600 Increase of $750 from the 2023 amount
Heads of Household $21900 Increase of $1,100 from the 2023 amount

Self-Employment Tax Rate
The self-employment tax rate is 15.3%. The rate consists of two parts: 12.4% for social security (old-age, survivors, and disability insurance) and 2.9% for Medicare (hospital insurance).
For 2023, the first $160,200 of your combined wages, tips, and net earnings is subject to any combination of the Social Security part of self-employment tax, Social Security tax, or railroad retirement (tier 1) tax. (For SE tax rates for a prior year, refer to the Schedule SE for that year).
If you use a tax year other than the calendar year, you must use the tax rate and maximum earnings limit in effect at the beginning of your tax year. Even if the tax rate or maximum earnings limit changes during your tax year, continue to use the same rate and limit throughout your tax year.
All your combined wages, tips, and net earnings in the current year are subject to any combination of the 2.9% Medicare part of Self-Employment tax, Social Security tax, or railroad retirement (tier 1) tax.
If your wages and tips are subject to either social security tax or the Tier 1 part of railroad retirement tax, or both, and total at least $160,200, do not pay the 12.4% social security part of the SE tax on any of your net earnings. However, you must pay the 2.9% Medicare part of the SE tax on all your net earnings.
You are liable for an additional 0.9% Medicare Tax if your wages, compensation, or self-employment income (together with that of your spouse if filing a joint return) exceed the threshold amount for your filing status:
Filing Status $Threshold Amount
Married filing jointly $250000
Married filing separate $125000
Single $200000
Head of household (with qualifying person) $200000
Qualifying surviving spouse with dependent child $200000
For more information, refer to the Questions and Answers for the Additional Medicare Tax page.
Self-Employment Tax Deduction
You can deduct the employer-equivalent portion of your self-employment tax in figuring your adjusted gross income. This deduction only affects your income tax. It does not affect either your net earnings from self-employment or your self-employment tax.
If you file a Form 1040 or 1040-SR Schedule C, you may be eligible to claim the Earned Income Tax Credit (EITC). Learn more about EITC or use the EITC Assistant to find out if you are eligible.

Social Security Wage Base Increases to $168,600 in 2024
The Social Security Administration (SSA) announced that the maximum earnings subject to Social Security (OASDI) tax will increase from $160,200 to $168,600 in 2024 (an increase of $8,400).
The Social Security Administration (SSA) announced that the maximum earnings subject to Social Security (OASDI) tax will increase from $160,200 to $168,600 in 2024 (an increase of $8,400). The maximum Social Security employer contribution will increase by $520.80 in 2024. The $168,600 wage base for 2024 is slightly greater than the wage base forecasted by the SSA’s Office of the Chief Actuary back in April (see Payroll Update, 04/03/2023) [SSA Press Release, Cost-of-Living Adjustment (COLA) Information for 2024, 10/12/2023].
For 2024, the FICA tax rate for both employers and employees is 7.65% (6.2% for OASDI and 1.45% for Medicare).

Qualified Business Income Deduction
Many owners of sole proprietorships, partnerships, S corporations and some trusts and estates may be eligible for a qualified business income (QBI) deduction ? also called the Section 199A deduction ? for tax years beginning after December 31, 2017. The deduction allows eligible taxpayers to deduct up to 20 percent of their QBI, plus 20 percent of qualified real estate investment trust (REIT) dividends and qualified publicly traded partnership (PTP) income. Income earned through a C corporation or by providing services as an employee is not eligible for the deduction. For more information on what qualifies as a trade or business, see Determining your qualified trades or businesses in the Instructions for Form 8995-A or Form 8995.
The deduction is available regardless of whether taxpayers itemize deductions on Schedule A or take the standard deduction. Eligible taxpayers can claim the deduction for tax years beginning after December 31, 2017, and ending on or before December 31, 2025.
The deduction has two components.
QBI Component. This component of the deduction equals 20 percent of QBI from a domestic business operated as a sole proprietorship or through a partnership, S corporation, trust, or estate. The QBI Component is subject to limitations, depending on the taxpayer's taxable income which may include the type of trade or business, the amount of W-2 wages paid by the qualified trade or business, and the unadjusted basis immediately after acquisition (UBIA) of qualified property held by the trade or business. It may also be reduced by the patron reduction if the taxpayer is a patron of an agricultural or horticultural cooperative.
REIT/PTP Component. This component of the deduction equals 20 percent of qualified REIT dividends and qualified PTP income. This component is not limited by W-2 wages or the UBIA of qualified property. Depending on the taxpayer's taxable income, the amount of PTP income that qualifies may be limited depending on the type of the PTP's trade or business.
The deduction is limited to the lesser of the QBI component plus the REIT/PTP component or 20 percent of the taxpayer's taxable income minus net capital gain.
QBI is the net amount of qualified items of income, gain, deduction, and loss from any qualified trade or business, including income from partnerships, S corporations, sole proprietorships, and certain trusts. Generally, this includes, but is not limited to, the deductible part of self-employment tax, self-employed health insurance, and deductions for contributions to qualified retirement plans (e.g., SEP, SIMPLE and qualified plan deductions).
QBI does not include items such as:
Items that are not properly includable in taxable income
Investment items such as capital gains or losses
Interest income not properly allocable to a trade or business
Wage income
Income that is not effectively connected with the conduct of business within the United States
Commodities transactions or foreign currency gains or losses
Certain dividends and payments in lieu of dividends
Income, loss, or deductions from notional principal contracts
Annuities, unless received in connection with the trade or business
Amounts received as reasonable compensation from an S corporation
Amounts received as guaranteed payments from a partnership
Payments received by a partner for services other than in a capacity as a partner
Qualified REIT dividends
PTP income
Solely for the purposes of section 199A, a safe harbor is available to individuals and owners of passthrough entities who seek to claim the deduction under section 199A with respect to a rental real estate enterprise. Under the safe harbor a rental real estate enterprise will be treated as a trade or business for purposes of the QBI deduction if certain criteria are met. For more information on the safe harbor, see News Release IR-2019-158
An interest in rental real estate that does not meet the requirements of the safe harbor may still be treated as a trade or business for purposes of the QBI deduction if it otherwise is a section 162 trade or business.
In addition, the rental or licensing of tangible or intangible property that does not rise to the level of a section 162 trade or business is nevertheless treated as a qualified trade or business for purposes of section 199A if the rental or licensing of property is to a commonly controlled trade or business operated by the individual or a passthrough entity as provided in Treas. Reg. § 1.199A-1(b)(14).